Based on the Commercial Companies Law, Oman Law No. 4/1974,

The Insurance Companies Law promulgated by Oman Sultani Decree No. 12/1979,

The Law on the Regulation of the Profession of Accounting and Auditing promulgated by Oman Sultani Decree No. 77/1986,

Foreign Capital Investment Law promulgated by Oman Sultani Decree No. 102/1994,

The GCC Unified Industrial Code promulgated by Oman Sultani Decree No. 61/2008,

Income Tax Law promulgated by Oman Sultani Decree No. 28/2009,

Oman Ministerial Decision No. 9/1983 on the Amendment of the Depreciation Rate of Solid Buildings,

Oman Ministerial Decision No. 91/1984 on the Basis of the Taxable Income of the Branches of Foreign Companies operating in the Sultanate,

Oman Ministerial Decision No. 92/1984 on the Determination of the Rate of Sponsorship Fees Eligible for the Income Tax Deduction,

Oman Ministerial Decision No. 43/1986 on the Determination of the Contributions Considered as Income Tax-Deductible Expenses,